The West Virginia Charitable Organizations Division registers and regulates charitable organizations, the professional solicitors, and the professional fundraising counsels with whom they contract to assist in raising funds from the public.
Purpose of the Division
To protect the people of the state by requiring full public disclosure by persons and organizations who solicit funds from the public
To prevent deceptive and dishonest statements and conduct in the solicitation and reporting of such funds in the name of charity
Required disclosure includes the purposes for which such funds are solicited and how they are actually used.
IRS Tax Exempt Status
Notice to 501(c)(3) Non-profit Corporations
If you intend to apply to the IRS for recognition of federal tax-exempt status as a charitable organization under section 501(c)(3) of the Internal Revenue Code, your articles must contain certain provisions. For more information, visit the IRS website Charitable Organizations section.
General RequirementsTo learn about the general requirements for federal tax-exempt status, visit the IRS website at https://www.irs.gov/charities-non-profits, or download IRS Publication 557, Tax-Exempt Status for Your Organization IRS Publication 557, Tax-Exempt Status for Your Organization). Visit https://www.stayexempt.irs.gov/Resource-Library for additional information and resources.
Registering a Complaint
For any complaints relating to professional fundraisers or fundraising counsels, please complete our General Complaint form General Complaint form.
Professional Fundraiser & Fundraising Counsel Resources
Visit the links below to learn about registration and disclosure requirements, enforcement, and to find information useful to contributors, organizations and others.
WV Code Chapter 29, Article 19
Contact the Charities Division for further assistance regarding charitable organizations, professional fundraisers and fundraising counsels.
If we may be of any further assistance, please don't hesitate to contact us: 304.558.8000 toll free 866.767.8683 email: Charities@wvsos.gov